Line 13010 – Taxable scholarships, fellowships, bursaries, and artists' project grants

Note: Line 13010 was line 130 before tax year 2019.

Report amounts that you received as a scholarship, fellowship or bursary, or a prize for achievement in a field of endeavour ordinarily carried on by you (other than a prescribed prize) that were not received in connection with your employment or in the course of business, to the extent  that these amounts are more than your scholarship exemption. If you received a research grant, see Line 10400 – Other employment income.

Elementary and secondary school scholarships and bursaries are not taxable.

A post-secondary program that consists mainly of research is eligible for the scholarship exemption, only if it leads to a college or CEGEP diploma, or a bachelor, masters, or doctoral degree (or an equivalent degree). Post-doctoral fellowships are taxable.

Scholarship exemption

To claim a scholarship exemption, you must be enrolled in an educational program in which you are a qualifying student in 2020, 2021 or 2022. 

Full-time enrolment

Post-secondary school scholarships, fellowships, and bursaries are not taxable if you received them in 2021 for your enrolment in a program if you are considered a full-time qualifying student for 2020, 2021 or 2022.

The scholarship exemption will be limited to the extent that the award was intended to support the student’s enrolment in the program. To determine what portion of your award was intended to support your enrolment, you should consider such factors as:

  • the duration of the program
  • any terms and conditions that apply to the award
  • the period for which support is intended to be provided by the award

Part-time enrolment

If you have received a scholarship, fellowship, or bursary related to a part-time program for which you are a part-time qualifying student for 2020, 2021, or 2022, the scholarship exemption is equal to the tuition paid plus the costs of program-related materials.

To calculate your scholarship exemption, see Scholarship exemption – Part-time enrolment.

For more information, see Income tax folio S1-F2-C3, Scholarships, Research Grants and Other Education Assistance.

Example

I have an amount in box 105 of my T4A slip from a university. I was not considered a qualifying student. Do I have to report this income on my return?

Only the part of the total of all the amounts you received in 2021 (box 105 of your T4A slips) that is more than $500. 

For more information on completing your Income Tax and Benefit Return, go to Guide P105, Students and Income Tax.

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